Uzbekistan is introducing a new special legal regime for individual entrepreneurs and self-employed persons, built on a fully digital and integrated approach that simplifies business operations and tax compliance.
All key processes will be carried out within a single digital ecosystem, including business registration and closure, income tracking, automatic tax calculation and payment, financial reporting, and the issuance of fiscal electronic receipts.
Digital platforms will automatically calculate tax liabilities without the need to submit separate declarations. Business transactions and income data will be fiscalized in real time and securely integrated with tax authorities and banking systems.
The system provides remote identification through biometric verification and SMS confirmation, use of electronic signatures, opening and management of digital accounts, as well as cashless and contactless payments using QR codes and modern payment technologies.
Starting from January 1, 2026, a unified turnover tax rate of 1% will apply to self-employed individuals and individual entrepreneurs with annual revenue of up to 1 billion Uzbek soums. Several outdated tax requirements will be abolished, significantly reducing administrative burdens.
The new digital regime aims to reduce the shadow economy, expand the tax base, increase transparency, and create a convenient, modern, and business-friendly environment for small businesses and self-employed professionals.